9911796707
TMI BlogLaunch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at Port Blair Port (INIXZI)X X X X Extracts X X X X X X X X Extracts X X X X ..... filed electronically and shall be processed online in an automated computerized environment. From 1st April, 2016 onwards, the Single Window Interface for Facilitating Trade (SWIFT) had been operationalised at all EDI locations. Under SWIFT, the Custom Brokers, Importers and Exporters would electronically lodge their Customs clearance documents at a single point only with the Customs and the required permission, if any, from other regulatory agencies would be obtained online without the importer/exporter having to separately approach these agencies. This would be possible through a common, seamlessly integrated IT systems utilized by all regulatory agencies and the Importers/Exporters. The Single Window would thus provide the Importers/Exporters a single point interface for Customs clearance of import and export goods thereby reducing interface with Governmental agencies, dwell time and cost of doing business. 1.1 Registration of Import Export-Code (IEC) of the Importer (i) Import Export Code (IEC) is being issued to the Importers by DGFT, details of which are transmitted online to the Indian Customs EDI System (ICES) on a daily basis. ICES automatically register the IE-Codes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration is attached as Appendix 3) 1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E to the concerned Customs officer at the time of taking 'out of charge'. 1.5 Currency Codes For indicating the value of goods, freight, insurance, commission, etc., only the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of Bill of Entry, National Informatics Centre (NIC) has developed software which is free of cost and can be downloaded from the NIC web-site. (http://ices.nic.in/ices/aspx) 1.11 Service Centre charges: The facility of data entry in the filing of IGM, Bill of Entry, etc. is available at the service centre at the Sea port on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Service Centre shall be as follows:- I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE Data entry in respect of manual documents (i) Bill of Entry/Shipping Bill having up to five items: ₹ 80 (ii) Each Additional Block of five items: ₹ 10 (iii) IGM: ₹ 80 (iv) EGM: ₹ 80 (v) Other documents (such as Unaccompanied Baggage, Transhipment etc): ₹ 80 (vi) Amendments to original declaration by Customer in BE/SB/Other documents: ₹ 10 (vii) Queries (including reply feeding): Nil - for 3 queries and ₹ 10 for each query thereafter. (viii) Printing check list: NIL (ix) Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .gov.in/ ICES 1.5.htm. The Shipping Lines/Steamer Agents/Consol Agents may prepare/use their own software for filing IGM/ EGM/Consol IGMs in the prescribed message exchange formats. 2.2 Amendment of IGM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. When there is any change in the cargo or container parameters (Like amendment, deletion, and supplement). b. When Consol manifest is filed In both the cases, the IGM line information is substantially altered. Further, there are cases of amendment to consol manifest too. 2.3 For amendment of IGM and Consol manifest at the Gateway Port, System level approval by the Customs Officer is required. Hence the following procedures are followed for IGM/ Consol amendment. (i) IGM/Consol amendments applied before grant of Entry Inwards in System do not require the approval of Assistant Commissioner (Import) approval and the same can be carried out. (ii) All such amendments made after grant of Entry Inwards will require the approval of Assistant Commissioner (Import). (iii) IGM messages to Custodians would be sent at the time of grant of entry inwards instead of at the time of online submission, so that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n while filing through the Service Centre or through ICEGATE.. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in 'Annexure C' and present the same to the service centre operator along with copies of import invoice and packing list. The information furnished in Annexure 'C' should be correct, complete and legible. Incorrect and invalid entries may get rejected on entry of data. The Service centre shall accept the declarations in Annexure C during the working hours of the Port. The system would accept data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the Customs Broker/ importer should verify the particulars furnished for any error. (ii) Once the IGM is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is filed, the system will cross-verify the details of IGM No., the Bill of Lading, etc., and the Bill of Entry would be accepted only if the relevant particulars match with those in the IGM. If any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist as a token of correctness of the entered data. (ix) The Operator shall enter the authenticated electronic checklist in the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the Customs Broker/Importer. The Bill of Entry No. shall be serially numbered common to all the Custom Houses operating on consolidated ICES 1.5. The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus, the Numeric number combined with date shall be a Bill of Entry Number. Since the running number is generated serially on an all-India basis, the Bill of Entry number, though generated continually, may not be sequential (x) The Service Centre Operator shall retain the original Annexure 'C' declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. 3.2 Remote filing through ICEGATE The Customs Brokers/Importers having internet facility in their off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software developed by NIC is provided free of charge at ICEGATE website. (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in mind while filing in RES software too. 3.3 Self Assessment The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System (ICES) either through ICEGATE or by way of data entry through the service centre a bill of entry number is generated by the Indian Customs Electronic Data Interchange System (ICES) for the said electronic declaration. 4.0. Consequent to implementation of GST, the following changes in the filing/assessment of B/E have come into force: 4.1. Levy and Collection of IGST: (i) The Taxable Value for calculation of IGST value is laid out as per Section 3(8) of the Customs Tariff Act. The IGST and GST Compensation Cess would be collected as Additional Duty of Customs under section 3(7) and 3(9) of the Customs Tariff Act. (ii) The IGST rates are notified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry. Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system, the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of submission of the Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty specified in the Customs Tariff, Central Excise Tariff, Cess Schedules, various notifications imposing rates of duty on imported goods and exemption notification as claimed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding upon the number of documents processed. 5.2 Second Check Appraisement In case the Assessing officer does not agree with the `self-assessment of duty, he shall raise a query in the system. On approval by the AC/DC (Group), the query will be printed in the Service Centre for being passed on to the Customs Broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the change in classification/valuation proposed by the assessing officer, the B/E would be re-assessed accordingly. On re-assessment or on acceptance of the self-assessment, the system will generate one assessed copy of Bill of Entry which the Customs Broker/Importer can take a print-out of. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/Importer should deposit the duty assessed with the designated bank. 5.3 First Check Appraisement (i) Where Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system which has to be approved by the group AC/DC. . Where the Customs Broker/Importer himself opts for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transmission of Delivery Order After the assessment is completed, assessed Customs copy of the B/E would be made available to Importer/Customs Broker. The assessed duty shall be paid through the Customs E-payment gateway in the ICEGATE portal. It is mandatory to deposit duty amounts above ₹ 10, 000/- through online payment only. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. (Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making E-payment of Customs duty mandatory). 5.2 Shipping Lines/Consol Agents in co-operation with Custodians shall provide the Delivery Order electronically in mutually agreed formats and they are not required to visit either of the offices. Secure electronic transmission of Delivery order between shipping lines/consol agents and the Custodian will enhance the security and transparency of the cargo as well as expedite the clearance of the cargo. Please refer CBEC Circular No. 24/2015 dated 14/10/2015 regarding Improving Ease of Doing Business - Issuance of Electronic Delivery Orders. 7. Examination of Goods 7.1 In cases where (i) examination order is given in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been given the option to register the goods online through their login on ICEGATE website. The CHA/Importer can apply for the goods registration in respect of all the eligible BEs after the payment of applicable duties and arrival of goods at the Customs Station. 7.3 In case of 'First Check' Bill of Entry on the basis of the examination report, the Appraising Group may accept the self-assessment or re-assess the B/E or raise a query to the Importers seeking further clarification, if necessary. 7.4 In case of 'Second Check' Bill of Entry after completion of the examination of the goods, if the Shed Appraiser/ Superintendent are satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he will give 'Out of Charge" in the System for the Bill of Entry. 7.5. A further trade facilitation initiative being introduced in the Customs clearance process is that of Customs Compliance Verification (CCV) which would operate after an importer registers the imported goods even while duty has not been paid or its payment is in process. Once the goods are registered, the proper officer would do all necessary verifications as per Sections 17/18 and Section 47 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as any normal Bill of Entry. 9. Amendment of Bill of Entry 9.1 In case of any errors noticed after submission of Bill of Entry, but before examination of the goods, the Customs Broker/ Importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment, a differential duty challan will be printed along with the revised assessed Bill of Entry. 9.2 After Out of Charge Order, no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration for imports. Details of such licences would also be available on the home page of website, www.icegate.gov.in. (iii) The present procedure of registration of file number/licence number and obtaining a Customs registration number at this port would be dispensed with and henceforth the licence number and Customs Registration Number would be one and same. As the licences issued under DES/EPCG will now be received online from DGFT and would be available at this port, Importers would be required to produce the hard copies of licences issued by DGFT alongwith bonds/LUTs and monitoring such bonds/LUTs. Importers are required to quote the licence number on the respective import documents in case they intend to use the licences. No manual debits would be made in the hard copies of the licences at the time of assessment of Bills of Entry for imported cargo. Licences which have been partially utilized shall be registered in the system only for the balance available. (iv) For monitoring of export obligation under licences issued by DGFT under abovementioned schemes, Customs would transmit online all such Bills of Entry and Shipping Bills to DGFT wherever imports/exports ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-'D'. Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction, if any, will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be re-credited by entering the unutilized TRA. No TRA will be issued manually. 12.5 Debiting Of Licence The system sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / Customs Broker. The Importer/ Customs Broker will check the details entered in the system and errors, if any, shall be pointed out to the service center operator for carrying out corrections in the system. The Customs Broker/ Importer, before returning the check list to the operator for submission of B/E in the system, should ensure that licence details are also correct. The operator will exercise the option of submission of B/E in the system. After submission of the B/E in the system, a check list of submitted B/E should be obtained by the Customs Broker / Importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for making debit in the Bond, etc. 12.8 Assessment of B/E (i) The Customs Broker / Importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. If the Assessing officer is satisfied about the eligibility of exemption under the related notification and the licence is otherwise valid to cover the goods in question, he may assess the B/E on sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bond is executed with Central Excise authorities and a procurement certificate has been issued by them and 'N' where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is 'N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/B.G. has been separately indicated at para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N', i.e. NONE. The data entry operator shall enter the related option 'Y' or 'C' and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. (iii) In the field for claim of assessment, normal details shall be indicated. However, in the fields for "Additional information for claiming benefits under specified exemption schemes", in Col.(I) the prescribed Exim code for the relevant scheme related to imports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exemption. (iii) Where the importer has not furnished Bond or central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in system which would be thereafter processed by the AC/DC. After the assessment, printout of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. (v) After completion of the assessment, the Bill of Entry shall be forwarded to Bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No ----, DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned 'other' to be used as code - WFD60001). INVOICE PARTICULARS For Ex-Bond B/E No---------Invoice S.No. ----------- In WarehouseB/E item of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S.No. in invoice (ii) On 'out of charge' of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in the Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system, details of Customs Broker & the Importer will be entered as usual. In the field of Type of B/E 'X' will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E No. & date. On entry of Warehousing B/E No & date, the system will capture all the other details from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the Bond and interest, if any, on the Warehoused goods as chargeable under Section 61of the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The differential duty amount, if any will be paid. in the normal course. (ii) After satisfying the requirements relating to clearance of the goods, the Superintendent will give out of charge on the system. After out of charge, the system will generate two copies of the Ex Bond B/E. One copy is for the importer and the other copy will be for the Bond Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious types of Bond are as under: Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX/ GST Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise/GST authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise/ GST office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S.No. 18(c) in the Format for B/E data entry. (ii) Against one B/E, only one certificate should be used. The certificate shall be utilized against all such notifications requiring Central Excise certificate. At the time of assessment, the officer may veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used if there is a balance in the Bond amount and the validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Bond Management Systems and Processing Of Bills Of Entry Relating To Goods 20.1 Bond Management System. (i) ICES contain centralized Bond Section, which will be responsible for the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The Concerned AC/DC shall handle the Bond Management System. The Bond section will be responsible for the following: * Registration of Bonds/undertakings, Bank Guarantees, Sureties * Debit and Credit of Bonds for EDI B/Es and Manual B/Es * Closure of Bonds, Bank Guarantees * Enhancements * Generating data for Issue of recovery notices * Generating data for Issue of reminders * Generation of MIS reports (ii) The Revolving / continuity bonds and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bond by AC / DC, the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security, etc., shall enter location of Bond storage in the system where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. shall start with Serial No.100001. 20.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a)In case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not registered, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and BG ledgers; * Date of credit * B/E No. and Date * Amount credited * Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. v) Timely cancellation of Bonds: Please refer to the CBEC Instruction No. 605/71/2015/DBK dated 02/12/2015 read with CBEC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the Importers and fulfillment of their export obligation preferably through the concerned Central Excise/ GSTDivision and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) A Continuity Bond or a specific Bond shall be accepted & registered in the system. A continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained in respect of EOU Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty, if any, assessed shall be paid, as usual. The Bill of Entry cannot be registered in the shed / docks for examination and out of charge, till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, Importer's copy & Exchange Control copy of the B/E. 22. Assessment of Special Valuation Branch (SVB) Bills of Entry through EDI: 22.1 The assessment of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: a. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. b. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format, the Serial No. at which the goods/country/producer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at 'www.cbec.gov.in' and 'www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able is indicated below. 39B. Classification Details (1)Invoice Serial Number (2)Actual Invoice Number (3)Classification Details tem No. RITC 8 digit CTH Notfn SI No SI No QTY Notifn No Sl No. QTY Exemp. NotfYr Sl No. CTH Notfn Sl No. 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn. = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 25. Assessment of Bill of Entry The tariff value is itself the assessable value. Therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an existing EDI location in ICES 1.5, such Customs Broker should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 2.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 2.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. The Exporters may note that it would not be possible for the local Customs officials to add the details of the AD code unles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, freight, insurance, commission, etc., only the relevant codes for the respective currencies in the list of currency codes appended to this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 2.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 2.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 2.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 3.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods into the Port. 3.6 It may be noted that since the document numbers are being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed after signing with Digital Signature Certificate or they can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website free of charge.. 3.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 4.0 Consequent to implementation of GST, certain changes in the filing/assessment of shipping bills have come into force: 4.1 The Integrated Goods and Services Tax Act, 2017, under section 16, provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:-- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port Invoice & Item Export invoice should be compliant with GST Invoice Rules : The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of place of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports) etc., as the case may be. The End Use of the Item should be declared against each of the item. 4.7 Changes in Drawback Declarations : A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared value or for checking classification under the Drawback Schedule / DFIA / EOU, etc. He may also give special instruction for examination of the goods. 6.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/B has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATEby those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 6.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, the following procedure would be followed: Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be perused and processed by RMS on submission and also after every amendment . The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/ routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner, Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB is routed for assessment, the Appraising Officer after compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed with and Customs clearance in terms of Section 51 of the Customs Act, 1962 will continue to be given b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the Exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and cover all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. Recall of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/CHA, the AC/DC in-charge shall take written approval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no manual examination report. He will then mark the Electronic S/B to the Appraiser/Supdt. In charge and also forward the checklist along with the original documents to the said officer.. If the Appraiser / Supdt. is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Appraiser / Supdt. will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC / DC and advise the Exporters to meet the AC / DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges in lieu of the services rendered by the Customs officers will continue. However, in respect of ports where 24X7 Customs clearance is in vogue, no MOT charges are required to be collected in respect of the services provided by the Customs officers. 11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area, a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Centre. 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/B number. Where corrections are required to be made after the generation of the S/B No. or, after the goods have been brought into the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) may allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 15.1 AC/DC (Export) will give permission for issue of short shipment certificate, shut out or cancellation of S/B, on the basis of an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount, as no cheques would be issued for payment of drawback. The Exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The Exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 20.4 As indicated earlier Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on "First Come First Served" basis. There is no need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. d) State Bank of India, Port Blair Branch, Port Blair is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less than the entitled amount, then the exporter can file an application for supplementary claim for the additional amount. For such claims, after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser / Supdt. (DBK) shall process the claim online and submit it for approval by AC/DC (DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as norma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion must be enforced by the Customs officer for the total drawback amount against relevant tariff item. 20.11 Special Advance Authorisation Scheme: i) To give effect to the Special Advance Authorisation Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued providing exemption to fabrics (including interlining) from import duty subject to conditions specified therein. Further, Notification No. 110/2016-Customs (NT) dated 13th August, 2016 has been issued providing, subject to the specified conditions, the alternative All Industry Rates (AIRs) of drawback in the Drawback Schedule for the exports made against the Special Advance Authorisation in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13th August, 2016. These notifications may be downloaded from cbec.gov.in. ii). For the alternative AIRs relevant tariff item has to be suffixed with suffix 'C' or suffix 'D' for the situation when Cenvat facility has not been availed or when Cenvat facility has been availed, respectively, instead of the usual suffix 'A' or suffix 'B'. In the option to claim Brand Rate of duty drawback in terms of rule 7 of the Drawback Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System is operational at this port in respect of DES / EPCG licences issued on or after 30th September 2008. As per the procedure prescribed by DGFT, Exporters have to apply for Advance licenses under Duty Exemption Scheme (DES) and licenses under Export Promotion Capital Goods Scheme (EPCG) to DGFT. As per the Handbook of Procedures Vol I, exports under DES can be started immediately on generation of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly, DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license, the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./Licenses/Authorizations issued under these schemes on or upto 30th September 2008, would continue to be followed. 22.6 In case of EPCG/DES (except those issued under Scheme Code 17) issued on or after 30th September 2008 there is no need of any registration at this port. However, in case of EPCG/DES issued prior to 30th September 2008 and DES issued Scheme Code 17, the Exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their EPCG/ DES (issued upto19th June 2014 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs Broker. The EPCG/ DES would need to be presented to the Appraiser/ Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register &ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials utilised as per Standard Import Export Norma (SION) should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO is given in the system by the proper officer, the Container shall be stuffed with the goods and sealed and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervise stuffing of containers is expected to enter the stuffing report on the same day. 25 Rebate of State Levies on Textile garments Attention of Exporters/ Customs Brokers/ members of Trade is invited to the Scheme for implementation of Rebate of State Levies on textile garments (ROSL) notified vide Notification Nos. 12020/03/2016-IT dated 12.8.2016 and 31.8.2016 issued by the Ministry of Textiles . Further, the Central Government (Ministry of Textiles) has issued Notification No. 12020/03/2016-IT dated 13.8.2016 notifying the rates of rebate in Schedule I and Schedule II. Additionally, CBEC has issued Board Circular 043/2016-Cus dt.31.08.2016 and 18/2017-cus dt 20.03.2017 which provides the guideline framework for implementation of this scheme. Furthermore, vide Board's Circular No.28/2017-cus. Dt 06/07/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The following changes have been made in the Shipping Bill Checklist & ICEGATE for Exporters to confirm that their choice has been reflected correctly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the items where option has been exercised by giving a scheme code. 2. The option and total ROSL amount thus claimed is reflected in the SB Enquiry available on the ICEGATE website. 3 Declaration-cum-eligibility as detailed below is printed on the checklist. I declare that, I have not claimed or shall not claim credit/ rebate/ refund/ reimbursement of these specific State Levies under any other mechanism and I am eligible for the rate and rebate claimed for. Further, declare that an Internal Complaints Committee (ICC), where applicable, in pursuance of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 has been constituted. RES vendors may ensure that their RES versions are compliant to changes in (1) & (3) as stated above. SB Message format has also been revised accordingly. ROSL Disbursal: ROSL would be disbursed as per procedure detailed in para 8 of the above referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. g. The BRC entry module gives three options for entering the details of foreign exchange realization. h. If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. i. If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. j. If the neg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving "CLK‟ role will enter these details in ICES 1.5 and generate a checklist. Exporter/ his authorized representative will check the checklist and confirm its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting IGST Refund also. It may be added that there is no option of having separate accounts for drawback and IGST Refund. 29.2 Registration of GST registration number Besides bank accounts, each exporter claiming IGST Refund need to provide GST Registration Number and register the same in ICES 1.5. Necessary details should be provided in part "B‟ of said Annexure "A‟ along with self certified copy of GST Registration number. This will be entered in ICES 1.5 by the designated Customs officer having "CLK‟ role. ICES 1.5 will verify these details with the details available from GSTN. A checklist shall be printed and the exporter/his authorized r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
